https://www.taxtmi.com/caselaws?id=777714 HC dismissed the appellant's plea for waiver of the mandatory pre-deposit, holding that post-amendment the pre-deposit under Section 129E is mandatory and CESTAT cannot admit appeals without it; writ-stage waiver is permissible only in rare cases and was refused here. The court, noting pleaded financial distress, permitted the appellant to deposit Rs. 23,88,667 within six months with CESTAT, upon which the appeal will be restored to its original position. Appeal disposed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 12:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777714 HC dismissed the appellant's plea for waiver of the mandatory pre-deposit, holding that post-amendment the pre-deposit under Section 129E is mandatory and CESTAT cannot admit appeals without it; writ-stage waiver is permissible only in rare cases and was refused here. The court, noting pleaded financial distress, permitted the appellant to deposit Rs. 23,88,667 within six months with CESTAT, upon which the appeal will be restored to its original position. Appeal disposed. Case-Laws Customs Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777714